State-of-the-Art Theories and Empirical Evidence

Selected Papers from the 6th International Conference on Governance, Fraud, Ethics, and Social Responsibility

  • Roshima Said
  • Noor Zahirah Mohd Sidek
  • Zubir Azhar
  • Khairul Anuar Kamarudin
Conference proceedings

Table of contents

  1. Front Matter
    Pages i-viii
  2. Ethics and Governance

    1. Front Matter
      Pages 1-1
    2. Nanda Trio Santoso, Reni Mulia Ningsih, Reza Puji Paramitha
      Pages 27-39
    3. Norasmila Awang, Wan Faizah Wan Abdullah, Norehan Mohd Tahir, Noraini Abdul Rahim
      Pages 41-48
    4. Siti Marlia Shamsudin, Wan Razazila Wan Abdullah, Amir Hakim Osman
      Pages 49-63
    5. Putifatma Hanum Melati, Nor Diana Mohd Mahudin, Nazariah Shari’e Janon
      Pages 65-89
  3. Audit

  4. Accounting Fraud

    1. Front Matter
      Pages 127-127
    2. Khairul Anuar Kamarudin, Wan Adibah Wan Ismail, Airul Aezza Kamaruzzaman
      Pages 165-183
  5. Sustainability

  6. Others

    1. Front Matter
      Pages 215-215
    2. Sazilah Mohd Saad, Marzlin Marzuki, Intan Marzita Saidon, Nadzri Ab Ghani
      Pages 217-226
    3. Roziya Abu, Ahmad Zaharuddin Sani Ahmad Sabri
      Pages 239-243
    4. Ahmad Zaharuddin Sani Ahmad Sabri, Roziya Abu
      Pages 245-265
    5. Roziya Abu, Wan Fadzli Wan Haron
      Pages 267-274
    6. Khairunnisa Abd Samad, Roshima Said, Ida Normaya Mohd Nasir, Mursyida Mahshar, Masrul Hayati Kamarulzaman
      Pages 275-281

About these proceedings


This book discusses several important issues related to corporate governance reporting, corporate social responsibility (CSR), fraud and bankruptcy. It gathers papers presented at the 6th International Conference on Governance, Fraud, Ethics and Social Responsibility, which was held in Penang, Malaysia on 18–19 November 2015. The content is divided into three major sub-themes: Corporate Governance and Accountability; Corporate Social Responsibility (CSR) and Sustainable Development; and Ethics, Risk and Fraud. The first sub-theme addresses recently identified issues, such as corporate governance reporting, corporate governance regulation differences between countries, governance and financial market economics, financial market supervision, and control and risk management. In turn, the second sub-theme focuses on international auditing standards, green/socially responsible investment, environmental and social accounting and auditing, CSR-related matters, legislation and CSR reporting differences for public listed companies, accounting for sustainable development performance, and sustainability assessment models. The third sub-theme puts the spotlight on financial assessment and diagnosis, modeling, hedging, fraud, bankruptcy, accounting and auditing ethics and ethical problems in financial markets. Taken together, the issues discussed here provide state of art theories and empirical evidence approached from broad perspectives, making the book a valuable resource for researchers, students and practitioners alike.


Business Ethics Fraud Governance Risk Social Responsibility Sustainable Business Practices

Editors and affiliations

  • Roshima Said
    • 1
  • Noor Zahirah Mohd Sidek
    • 2
  • Zubir Azhar
    • 3
  • Khairul Anuar Kamarudin
    • 4
  1. 1.Universiti Teknologi MARAKedahMalaysia
  2. 2.Universiti Teknologi MARAKedahMalaysia
  3. 3.Universiti Sains MalaysiaPenangMalaysia
  4. 4.Universiti Teknologi MARAKedahMalaysia

Bibliographic information